Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

When planning for retirement, most investors concentrate on what to invest in—stocks, bonds, cash, and other assets. But an equally important, and often overlooked, decision is asset location—which ...

For many Americans, 401(k) and other tax-deferred retirement plans represent the lion’s share of their investable assets. After all, why wouldn’t you want to contribute as much as possible to a plan ...

Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...

Newly-proposed rules on how to value deferred tax assets will likely be introduced gradually, UBS Group AG Chief Financial Officer Todd Tuckner said, in a step that would delay their impact on the ...